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V.R.M. Match Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(39)ELT149TriDel

also submitted that the demand is time-barred and that the Notification No. 22/82 and Section 52 of the Finance Act, 1982 cannot overrule the provisions of Section 11 -A of the Central Excises and Salt Act as per

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

Excises and Salt Act, 1944, duties of excise leviable is the basic excise duty. However, by virtue of Section 52 of the Finance Act, 1984 and Section 3 of the Additional Duties of Excise (Goods of Special Importance) … nature of rejects. In this regard attention is invited to amendments carried out by Section 45 of the Finance Act, 1984, to the provisions contained in Section 3 of the Central Excises and Salt Act, 1944. Such of the

5 S Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1987)(14)ECC302

of Section 55 of the Finance Act, 1983 (11 of 1983) and Sub-section(4) of Section 52 of the Finance. Act, 1984 (21 of 1984), the Central Government hereby directs that so much of that portion of the duty of

B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(21)ELT607TriDel

Acts in recent years providing for levy of special duties of excise. For example, Section 52 of the Finance Act, 1984 provides for levy of special duties of excise on the lines of similar provisions in the Finance Acts

Madras Petrochem Limited Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Finance Act, 1981; Central Excise Rules - Rules 9 and 49; Central Excise Act - Sections 4(4)

Reported in : 1987(12)ECC236; 1987(11)LC225(Madras); 1987(28)ELT5(Mad)

this court is concerned, a similar point arose for consideration with reference to Notification No. 22/82 adopted by Section 52 of the Finance Act, 1982, and a Bench of this Court in Bharat Match Works, Vanaramamurthi and others … given retrospective effect from the date on which the Rules came into force by Section 51 of the Finance Act, 1982, which is a Parliament made law. The said Explanation reads as follows :- 'For the purpose of … Match Works, Vanaramamurthi and others v. Union of India and others, : 1984(16)ELT3(Mad) while upholding its validity observed as follows :- 'It is by now

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

of the proviso, which was inserted in Section 43B of the Income-tax Act 1961 (the Act) by the Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act … the calendar year. In respect of the assessment year 1985-86, the accounting year ended on 31st of December 1984. With regard to the sales made for the quarter ending 31st December 1984, the petitioner paid sales-tax on … provisions of the Act like 40A(3) and (7) as well as Section 52(2) and submitted that, in order to appreciate the assessee's case in proper

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

of 1951), the Unit Trust of India Act, 1963 (52 of 1963), The Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial Companies (Special Provisions ) Act, 1985(1 of 1986).The provisions of Section … of the Companies Act, 1956-namely (i) the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the Life Insurance Corporation of India and

Kaipully Match Industries and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(5)LC2076Tri(Delhi)

other High Court.6. The provision under consideration in the Delhi High Court decision was Section 51 of the Finance Act, 1982. The provision was similar to the provision in Section 52. The contention under consideration before the Delhi

Asramam Village Industrial Co-op. Society Ltd. Vs. Union of India (Uoi ...

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(10) and 35F; Finance Act, 1982 - Sections 51, 52 and 52(2); Constitution of India - Articles 14 and 19(1); Central Excise Rules, 1944 - Rules 8, 8(1), 9 and 49

Reported in : 1988(18)ECC69; 1988(17)LC691(Kerala); 1988(38)ELT14(Ker)

the subject, including Ext. P1. Though Ext. P3 was issued only on February 23,1982, Section 52 of the Finance Act 14 of 1982 gave it retrospective operation by declar ing that it shall be deemed to have and

Uma Match Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1987)(14)ECC311

effect on and from 19-6-1980 by Clause 52 of the Finance Bill, 1982 (later Section 52 of the Finance Act, 1982). The Superintendent of Central Excise accordingly reviewed past assessments of duty on matches cleared by the appellant-factory … Court, by a very elaborate judgment, upheld both Section 52 and the notification. The judgment is reported in 1984 (16) ELT 3 Bharat Match Works, Vanaramutthi and Ors. v. Union of India and Ors.. This judgment, however,